Busy season capacity is the constant problem for US CPA firms. Offshore preparation support lets a firm take on more returns without hiring for a few months a year, while the firm keeps review and signing in-house.
How the workflow usually runs
- The firm uploads source documents to its portal or tax software.
- The offshore team prepares the return or workpapers in the firm's software.
- A senior reviewer offshore checks the work against a checklist.
- The firm's own staff review, finalize and sign as preparer.
- Review notes go back to the offshore team, which clears them.
Section 7216 consent
US tax return preparers generally need a taxpayer's written consent before disclosing tax return information to a preparer located outside the United States, even within the same firm. Build the consent into your engagement letters before busy season.
Security expectations
- Work only inside the firm's systems, with no local copies.
- Individual logins with multi-factor authentication.
- Confidentiality agreements and background checks for team members.
- A written information security plan that covers the offshore team.
Where offshore support works best
- Individual returns with clear source documents.
- Bookkeeping clean-up before business returns.
- Workpaper preparation and trial balance adjustments.
- Off-season bookkeeping and payroll for client businesses.
Starting small
Begin with a pilot of 20 to 50 returns of one type, measure review time, then expand.
Read about our CPA partner model, or get in touch.
Frequently asked questions
The US firm. The offshore team prepares; the firm reviews, finalizes and signs.
Generally yes. Section 7216 rules require written consent before disclosing tax return information to a preparer outside the United States.
